TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY UK TAX DEADLINES

2 April–1 May

Corporation Tax:

*Submission of returns for APs ending between 2 April 2019 and 1 May 2019. Payment of tax for small companies*** with APs ending between 1 July 2019 and 31 July 2019

30 April

Annual Tax on Enveloped Dwellings:

Deadline for filing both the return and payment for the ATED period 1 April 2020 to 31 March 2021

2 May–1 June

Corporation Tax:

**Submission of returns for APs ending between 2 May 2019 and 1 June 2019. Payment of tax for small companies*** with APs ending between 1 August 2019–31 August 2019

7 May

VAT:

Return and payment due for the VAT period ending 31 March****

19 May

CIS:

Monthly return (online only) for the tax month 6 April to 5 May*****

19 May

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments*****

31 May

PAYE:

Deadline to give a P60 to all employees on payroll as at 5 April 2020

Note:

*The above deadlines are subject to any special measures agreed with or introduced by HMRC in response to the COVID-19 pandemic.

**Company tax returns must be submitted online. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.

***Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.

****Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The seven-calendar-day extension does not apply in certain exceptional cases. From 1 April 2019, businesses with turnover exceeding the VAT registration threshold (currently £85,000) must also meet the requirements of Making Tax Digital (“MTD”) for VAT in respect of their first VAT return period beginning on or after 1 April 2019. For some businesses, MTD for VAT is deferred 1 October 2019.

*****Deadline is extended to the 22nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22nd day of the month (unless paying by Faster Payment) or 19th for non-electronic.